[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR41.4481-3]

[Page 16]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 41_EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES--Table of Contents
 
         Subpart B_Tax on Use of Certain Highway Motor Vehicles
 
Sec. 41.4481-3  Registration.

    (a) For purposes of the regulations in this part, the term 
``registered'' when used in reference to a highway motor vehicle means--
    (1) Registered under the law of any State or Territory of the United 
States, the District of Columbia, or contiguous foreign country, or
    (2) Required to be registered under the law of any State or 
Territory of the United States or contiguous foreign country in which 
such highway motor vehicle is operated or situated or, in case the 
vehicle is operated or situated in the District of Columbia, under the 
law of the District of Columbia.

Any highway motor vehicle which is operated under a dealer's tag, 
license, or permit is considered to be registered in the name of such 
dealer. A highway motor vehicle is not considered to be registered 
solely by reason of the fact that there has been issued a special permit 
for operation of the vehicle at particular times and under specified 
conditions.
    (b) Any highway motor vehicle which, at any time in the taxable 
period, is registered both in the name of the owner of the vehicle and 
in the name of any other person, is considered, for purposes of the 
regulations in this part, to be registered, at such time, solely in the 
name of the owner of the vehicle.

[T.D. 6216, 21 FR 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 FR 
7931, June 23, 1964; T.D. 8159, 52 FR 33584, Sept. 4, 1987]